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294 Publications
2025 | Journal Article | LibreCat-ID: 58500
Anti-Tax Avoidance Rules and Tax Complexity
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
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D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
2025 | Journal Article | LibreCat-ID: 56641 | 
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
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M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
2025 | Working Paper | LibreCat-ID: 59096 |
Corporate Tax Planning and Enforcement
D. Dyck, Corporate Tax Planning and Enforcement, 2025.
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D. Dyck, Corporate Tax Planning and Enforcement, 2025.
2025 | Report | LibreCat-ID: 60733 |
2024 Global Tax Complexity Survey
K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
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K. Gerdes, S. Harst, D. Schanz, C. Sureth-Sloane, 2024 Global Tax Complexity Survey, TRR 266 Accounting for Transparency, 2025.
2025 | Working Paper | LibreCat-ID: 46048
Tax Disputes - The Role of Technology and Controversy Expertise
D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.
2025 | Working Paper | LibreCat-ID: 60926 |
Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences
K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
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K.A. Schulz, C. Sureth-Sloane, Tax Compliance Management Systems in German Tax Audits - An Analysis of Practical Experiences, 2025.
2025 | Journal Article | LibreCat-ID: 60949
Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
LibreCat
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
2025 | Working Paper | LibreCat-ID: 61491
Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice
K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
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K. Blaufus, R. Maiterth, M. Milde, C. Sureth-Sloane, Choosing the Wrong Box? Behavioral Frictions and Limits of Tax Advice in Tax Regime Choice , 2025.
2025 | Working Paper | LibreCat-ID: 61490
Tax Complexity and Firm Value
A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
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A.-S. Braun, R. Koch, C. Sureth-Sloane, Tax Complexity and Firm Value, 2025.
2025 | Working Paper | LibreCat-ID: 61508 |
An Economic Analysis of Joint Tax Audits
D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
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D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025.
2025 | Working Paper | LibreCat-ID: 61502
Sloppiness in Tax Disputes: How to Prevent Litigation?
D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.
2025 | Newspaper Article | LibreCat-ID: 62175
Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen.
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
LibreCat
H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
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T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
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T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
2025 | Journal Article | LibreCat-ID: 62110
Steuern und Steuergerechtigkeit – Ein Gespräch
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
LibreCat
| DOI
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
2025 | Working Paper | LibreCat-ID: 46047 |
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.
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A. Chen, P. Hieber, C. Sureth-Sloane, How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty, 2025.
2025 | Journal Article | LibreCat-ID: 63470
Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
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L. Wiredu, Junior Management Science 10 (2025) 985–1008.
2024 | Journal Article | LibreCat-ID: 49868
Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
LibreCat
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
LibreCat
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
2024 | Journal Article | LibreCat-ID: 55658
The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions
M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.
LibreCat
| DOI
M. Azmi Shabestari, R. Safaei, Bulletin for International Taxation 78 (2024) 224–239.